More States Could Face Post-Wynne Tax Refund Litigation

By Eric Kroh (July 20, 2015, 3:12 PM EDT) -- After the U.S. Supreme Court's May ruling in Comptroller v. Wynne that a Maryland tax scheme that credits residents for out-of-state income taxes at the state but not county level resulted in an unconstitutional double tax, experts say litigation is primed in other jurisdictions with systems of taxation similar to Maryland's.

In May, the Supreme Court in a 5-4 decision affirmed a ruling from Maryland's highest court, which said the state's failure to provide a county-level credit for taxes paid to other states violates the Commerce Clause of the U.S. Constitution.

The majority opinion, authored by Justice Samuel Alito, said Maryland's...

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